<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <title>合并单元格</title>
</head>
<body>
<table border="2">
    <tr>
        <td colspan="2">学生成绩</td>
    </tr>
    <tr>
        <td>语文</td>
        <td>99</td>
    </tr>
    <tr>
        <td>数学</td>
        <td>88</td>
    </tr>
</table>

<p>
<table border="2">
    <tr>
        <td colspan="2">小明</td>
    </tr>
    <tr>
        <td rowspan="2">水果</td>
        <td>香蕉</td>
    </tr>
    <tr>
        <td>苹果</td>
    </tr>
</table>
</p>

<p>
<table border="2">
    <tr>
        <td colspan="3">学生成绩</td>
    </tr>
    <tr>
        <td rowspan="2">张三</td>
        <td>语文</td>
        <td>99</td>
    </tr>
    <tr>
        <!--<td>李四</td>-->
        <td>数学</td>
        <td>88</td>
    </tr>
    <tr>
        <td rowspan="2">李四</td>
        <td>语文</td>
        <td>99</td>
    </tr>
    <tr>
        <!--<td rowspan="2">李四</td>-->
        <td>数学</td>
        <td>88</td>
    </tr>

</table>
</p>

</body>
</html>